https://www.taxtmi.com/caselaws?id=427482 Under the MVAT Act, appellate authorities may consider and allow a concessional tax claim based on C forms even if the claim was not part of the assessment order, because appellate proceedings are a continuation of assessment and the statutory appellate powers extend to confirming, reducing, enhancing or annulling the assessment. The Explanation to Section 26(5) permits consideration of matters arising from the proceedings, including claims not previously raised or dealt with below. Section 23(5) was held not to bar a separate claim relating to the relevant assessment period merely because it was omitted from the assessment order, and the Tribunal's direction to decide the claim on merits was upheld. en-us Thu, 08 Sep 2022 00:00:00 +0530 Tue, 14 May 2024 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427482 Under the MVAT Act, appellate authorities may consider and allow a concessional tax claim based on C forms even if the claim was not part of the assessment order, because appellate proceedings are a continuation of assessment and the statutory appellate powers extend to confirming, reducing, enhancing or annulling the assessment. The Explanation to Section 26(5) permits consideration of matters arising from the proceedings, including claims not previously raised or dealt with below. Section 23(5) was held not to bar a separate claim relating to the relevant assessment period merely because it was omitted from the assessment order, and the Tribunal's direction to decide the claim on merits was upheld. Case-Laws VAT and Sales Tax Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427482